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University  of  California  •  Berkeley 


PAULINE  FORE  MOFFITT  LIBRARY 


CURSORY  REFLEXIONS 


ON  THE  SYSTEM  OF 


TAXATION, 


ESTABLISHED 


IN  THE  CITY  or  PHILADELPHIA; 


WITH 


A  BRIEF  SKETCH 


OF    ITS 


UNEQUAL  AND  UNJUST  OPERATION, 


**  Fiat  justitia....ruat  ccelum*- 


BY  MATHEW  CAREY, 


PUBLISHED    BY    THE    AUTHOR, 
MARCH   10,   1806. 


PREFACE. 


THE  following  pages  are  submitted 
to  the  public  from  a  sense  of  duty,  and 
to  justify  the  measures  which  I  have 
supported,  respecting  the  taxation  of  my 
constituents.  I  have  no  great  expecta- 
tion of  making  proselytes.  Mankind  in 
general  are  far  from  prone  to  abandon 
preconceived  and  long-cherished  opini- 
ons, especially  when  their  interests  are 
concerned. 

To  many  of  my  constituents,  the  sen- 
timents herein  contained  will  be  unpo- 
pular. They  will  probably  severely  cen- 
sure me. ...and  regret  that  I  hold  my  si- 
tuation by  so  long  a  tenure  as  two  years 
and  a  half  more,  so  as  not  to  have  it  in 
their  power  to  "  elect  me  out "  next  Oc- 
tober. On  this  subject  they  may  tran- 
quilize  themselves.  I  will  not  serve 
another  year.  I  am  determined  to  resign 
in  season  to  have  my  place  filled  at  next 


IV 

election.  The  situation  is  attended  with 
much  trouble  and  anxiety,  when  the  du- 
ties are  performed  with  even  moderate 
attention.  And  however  fair  and  just  a 
man's  intentions,  or  upright  his  conduct, 
it  would  argue  extreme  ignorance  of  hu* 
man  nature  to  hope  to  escape  censure. 

1  cannot,  therefore,  I  think  be  sus- 
pected of  courting  popularity.... though  I 
freely  acknowledge  popularity,  when  ac- 
quired by  fair  and  honest  means,  is  a 
rich  and  estimable  blessing.. .*an  ample 

reward  for  public  service I  cannot,  I 

say,  be  suspected  of  courting  popularity 
by  this  publication.  As  little  do  I  con- 
sult my  own  interest  in  the  support  of 
the  riew  arrangement  of  taxes ;  for  in  case 
it  should  prevail,  it  would  augment  my 
contributions  probably  thirty  per  cent. 

I  therefore  hope  that  even  those  who 
suppose  my  ideas  totally  erroneous,  will 
not  accuse  me  of  sinister  motives.  For 
all  the  sinister  motives  that  can  operate 
in  this  case,  would  impel  to  a  totally  op- 


posite  course  of  conduct.  And  let  it  be 
observed,  that  Mr.  Girard,  the  most  stre- 
nuous advocate  in  council  for  the  new 
system  of  taxation,  would  be  among  those 
upon  whom  it  would  operate  most  heavi- 
ly; as  the  chief  part  of  his  immense  es- 
tate, lies  in  personal  property.  This  af- 
fords another  strong  proof  that  selfish 
views  do  not  stimulate  those  who  struggle 
for  a  new  modification  of  our  fiscal  ar- 
rangements. 

^  The  reader,  it  is  hoped,  will  excuse 
the  crude  manner  in  which  this  pamphlet 
is  thrown  together.  As  the  business  is 
pending  before  council,  and  must  neces- 
sarily be  very  soon  decided  upon,  there 
was  not  time  to  be  very  methodical  in  the 
composition.  Nor  indeed  would  my 
private  avocations  allow  of  bestowing  so 
much  attention  to  it  as  the  importance  of 
the  subject  required.  With  these  preli- 
minary observations  I  cheerfully  submit 
it  to  the  indulgence  of  my  fellow-citizens, 
with  ''  all  its  faults  and  imperfections  on 
its  head." 

March  8,  1806. 


CURSORY  REFLEXIONS,  &c. 


THE  attempt  to  stem  the  torrent  of 
public  prejudice,  especially  when  that 
prejudice  is  inveterate,  is  seldom  effec- 
tual, and  always  unpopular.  This  consi- 
deration very  frequently  deters  from  the 
pursuit  of  truth.  The  task  is  invidious, 
and  the  reward  too  often  obloquy  and 
abuse.  With  this  conviction  on  my  mind, 
I  nevertheless  dare  to  call  in  question  the 
justice,  the  impartiality,  of  the  present 
mode  of  levying  taxes  in  the  city,  and  to 
prove  that  however  plausible  are  the  ob- 
jections so  clamorously  urged  against  the 
new  mode  of  taxation  proposed  in  Coun- 
cils, those  against  the  old  system  are  much 
more  forcible  and  unanswerable. 


In  every  discussion  it  is  of  importance 
primarily  to  fix  the  exact  meaning  of  the 
terms  employed,  and  those  axioms,  or  ge- 
nerally-received maxims  that  apply  to  the 
subject.     When  these  are  satisfactorily 


agreed  upon  by  both  parties,  the  contro- 
versy is  hghtened  of  great  part  of  its  dif- 
ficuky ,  and  reduced  within  much  narrower 
limits  than  would  otherwise  be  the  case. 

Taxes,  so  far  as  we  are  concerned  with 
them,  in  the  present  discussion,  are  con- 
tributions levied  upon  individuals  for  the 
purpose  of  supporting  the  expenses  and 
securing  the  advantages  of  society.  This 
definition,  I  presume,  will  not  be  disputed, 
although  it  somewhat  differs  from  the  de- 
finitions in  the  dictionaries,  which  on  this 
point  are  much  too  vague. 

The  maxim  of  taxation,  most  consonant 
with  sound  sense  and  strict  justice,  is, 
that  the  burden  of  public  contributions 
ought  to  be  borne  as  equally  and  impar- 
tially by  those  deriving  advantage  from 
the  society  that  requires  the  expense,  as 
circumstances  will  permit. 

If  this  maxim  be  just,  let  us  examine 
how  the  prevailing  system  of  taxes  corres- 
ponds with  it. 


According  to  the  assessment  made  for 
three  years,  the  real  estate  of  Philadel- 
phia has  been  estimated  as  follows — 

1804 ..6,719,401  dollars 

1805 7,235,214 

1806 7,195,692 

It  is  very  difficult  to  ascertain  with 
any  degree  of  precision  the  amount  of  the 
personal  estate  of  the  city.  It  has  been 
by  good  judges  estimated  as  high  as  sixty 
millions  of  dollars ;  by  others  forty,  and 
fifty  millions.  To  avoid  controversy,  and 
to  give  the  friends  of  the  old  system  as 
fair  a  chance  in  the  argument,  as  they  can 
desire,  I  shall  admit  the  lowest  of  these 
estimates,  and  take  forty  millions  as  data 
to  reason  upon. 

The  reader  will  be  ready  to  conclude, 
from  the  maxim  laid  down,  that  the  own- 
ers of  forty  millions  of  one  species  of 
property,  enjoying  their  full  quota  of  all 
the  advantages  arising  from  the  police  of 
the    city,   should  contribute  nearly  six 

B 


10 


times  as  much  towards  supporting  the 
city  expenses  as  the  possessors  of  seven 
millions  of  another  species.  This  would 
be  a  tolerably  fair  calculation,  according 
to  every  principle  of  reason,  justice,  and 
propriety.  But  what  is  the  fact  ?  It  is 
disgraceful  to  be  told... .It  is  in  truth  hard- 
ly credible. ...It  is,  in  fine,  that  of  about 
200,000  dollars,  raised  on  the  citizens  of 
Philadelphia  for  1805,  real  estate  paid 
about  175,000  dollars.  Four  fifths  of  the 
remainder  were  raised  by  personal  tax,  or 
tax  upon  professions,  and  occupations,  to 
which  every  citizen,  not  actually  a  pauper, 
is  liable.  The  small  balance  of  5000  dolls. 
or  thereabouts,  was  levied  upon  horses 
and  cows,  which  alone  are  taxable  of  all 
the  articles  of  personal  estate. 

With  this  statement,  for  the  truth  of 
which  I  pledge  myself,  and  dare  and  defy 
contradiction,  I  might  close  the  subject. 
It  is  impossible,  after  the  examination  of 
it,  for  any  candid  man  to  hesitate  about 
pronouncing  sentence  against  the  prevail- 
ing system.    However,  as  the  subject  is 


11 


now  before  the  public,  and  has  justly  at- 
tracted great  attention,  it  may  be  pretium 
operis  to  enter  more  fully  into  it. 

Instead  of  pretending  to  offer  any  ar- 
gument to  prove  the  present  system  cor- 
rect or  equitable,  those  who  support  it 
confine  themselves  to  raising  objections 
to  any  new  one,  all  of  them  fallacious, 
however  plausible  they  at  first  appear.  I 
can  safely  declare  that  I  have  never  heard 
an  individual,  in  or  out  of  council,  defend 
the  present  plan  on  the  ground  of  its  own 
intrinsic  merits. 

The  chief  of  the  objections  to  the  plan 
reported  by  the  Committee  of  Ways  and 
Means,  under  any  modification,  are 

1.  That  it  is  impossible  to  ascertain 
exactly  the  amount  of  the  personal  estate 
of  the  citizens. 

2.  That  the  plan  proposed  would  ne- 
cessarily invest  the  assessors  with  inqui- 
sitorial powers,  and  subject  the  citizens  to 
odious  domiciliary  visits. 


12 

3.  That  the  same  goods  would  be  lia- 
ble, by  removal,  to  be  taxed  several  times. 

4.  That  it  would  very  materially  in- 
jure the  city,  by  driving  away  a  large  pro- 
portion of  the  merchandize,  which  would 
be  stored  in  the  northern  liberties  and 
Southwark,  to  escape  our  oppressive  taxes. 

Let  us  consider  these  objections  in 
order. 

I  acknowledge  that  it  is  impossible  to 
ascertain  exactly  the  amount  of  every 
man's  personal  estate.  Some  inequalities 
in  the  operation  of  this  mode  of  taxation 
will  arise.  But  surely  because  we  cannot 
ascertain  with  critical  nicety  the  amount 
of  the  property  of  A.  and  B.  in  conse- 
quence whereof,  A.  may  pay  somewhat 
too  little,  and  B.  somewhat  too  much,  it 
would  be  absurd  in  the  highest  degree  to 
argue  that  neither  A.  nor  B.  should  pay 
any  thing,  and  that  their  quota  of  the 
public  burdens  should  be  borne  by  C. 
and  D.  This  would  be  a  very  extraor- 
dinary mode  of  removing  the  difficulty 


13 


indeed.  And  yet  it  is  no  less  true  than 
strange,  that  this  is  the  import  of  the  ob- 
jection under  consideration,  stripped  of 
its  dehision.  No  system  of  taxation  that 
has  ever  yet  been  devised,  nor  indeed  any 
other  system  whatever,  affecting  any  large 
number  of  individuals,  can  operate  with 
perfect  equality  upon  all.  It  must  inevi- 
tably bear  heavier  on  some,  and  lighter 
on  others,  than  it  ought  All  that  can  be 
done  by  the  most  enlightened  and  best 
intentioned  legislators,  is  to  diminish  as 
much  as  possible  this  inequality. 

The  second  objection  to  be  noticed, 
and  refuted,  is  "  that  the  new  system 
''  would  necessarily  invest  the  assessors 
"  with  inquisitorial  powers,  and  subject 

L"  the  citizens  to  odious  domiciliary  visits." 
This  objection  has  afforded  very  copious 
themes  for  declamation.  The  "  inquisi- 
torial powers  "  and  the  "  domiciliary  vi- 
sits" have,  in  covincil  and  in  the  papers, 
been  pourtrayed  in  the  most  glowing  co- 
lours. The  visits  of  the  Excisemen  in 
England  and  Ireland  must  surely  have 


14 


haunted  the  imaginations  of  the  gentlemen 
who  have  written  and  declaimed  upon  this 
fertile,  this  inexhaustible  topic.  To  allay 
their  fears,  and  restore  their  peace,  let  it 
be  observed,  that  these  "  inquisitorial 
powers"  and  these  "domiciliary  visits," 
are  very  little  more  than  have  been  time 
out  of  mind,  the  former  possessed,  the 
latter  practised,  by  the  assessors  under 
the  old  regime.  They  pay  those  "  domi- 
ciliary visits,"  those  awful  "  domiciliary 
visits"  by  going  to  the  house  of  each  in- 
dividual citizen  in  their  respective  wards 
....and  they  exercise  those  awful  "inqui- 
sitorial powers  "  by  enquiring  into  the 
number  of  horses  and  cows  he  owns. 
At  no  very  distant  day,  they  used  to  make 
enquiry  respecting  the  quantity  of  plate 
and  the  number  of  carriages  each  person 
possessed. 

The  third  objection  respects  the  pro- 
bability of  the  same  goods  paying  taxes 
at  different  times,  in  consequence  of  a 
removal  to  different  places,  during  the 
progress  of  the  assessment.    This  objec- 


15 


tion  may  be  easily  obviated,  by  a  short 
clause  directing  the  assessors  to  exone- 
rate such  removed  property,  when  it  falls 
under  their  observation. 

The  fourth  objection  goes  to  the  im . 
pending  destruction  of  the  city,  from  ex- 
pelling the  citizens  with  their  merchan- 
dize to  those  happy  untaxed  regions, 
Southwark,  and  .the  Northern  Liberties, 
where  they  will  escape  the  merciless 
fangs  of  those  insatiable  harpies,  the  tax 
gatherers  of  the  city,  who,  like  the  locusts 
of  Egypt,  are  to  devour  up  every  thing  in 
once  happy  but  now  ill-fated  Philadelphia- 

It  is  difficult  to  treat  this  kind  of  ar- 
gument, if  argument  it  can  be  called,  with 
seriousness.  It  is  so  truly  absurd  and  ri- 
diculous, that  with  every  reasonable  and 
thinking  person  it  defeats  itself.  When 
men  of  talents  support  a  cause  by  such 
feeble  means,  it  is  an  explicit  avowal  that 
they  are  totally  destitute  of  better. 


Let  us,  however,  for  sake  of  those  who 
do  not  deeply  investigate  such  subjects, 


16 


and  with  whom  assertion  and  argument 

too  often  appear  synonimous let  ns,  I 

say,  examine  this  formidable  attack.  The 
amount  of  the  city  taxes  proposed  to  be 
raised  upon  personal  property,  is  about 
50,000  dollars.  We  have  already  taken 
a  very  low  estimate  of  the  personal  estate, 
forty  millions  of  dollars.  Should  the 
new  arrangement  take  place,  the  conse- 
quence would  be I  tremble  to  men- 
tion it.. ..it  would  be  nothing  less  than  the 
total  ruin  of  the  trade  and  commerce  of 
the  city  of  Philadelphia the  awful  re- 
sult, I  say,  would  be  that  personal  estate 
must  pay  12  cents  for  every  hundred 
dollars.  This  would  be  ruin  and  des- 
truction with  a  vengeance.  So  that  a 
merchant  who  had  10,000  dollars  worth 
of  goods,  would  remove  them  from  the 
city,  expose  them  to  the  risque  and  in- 
jury of  transportation  and  depredation.... 
take  new  stores  to  hide  them  in  South- 
wark....to  save  twelve  dollars!  Risum  te- 
neatis^  amici  ? 

Having  gone  through  those  objections 
cursorily,  but  as  copiously  as  they  merit- 


17 


ed,  let  us  calmly  and  candidly  take  a  view 
of  the  present  system,  and  state  a  few  of 
the  particulars  of  "  its  fairness,  its  im- 
partiality, its  justice,"  and  then  let  us 
"  look  on  this  picture  and  on  that,"  and 
make  our  election. 

To  the  honest  and  upright  citizen, 
who,  though  unwilling  to  bear  more  than 
his  own  share  of  public  burdens,  scorns 
to  impose  any  part  of  that  share  upon 
another,  I  address  myself,  and  beg  he 
will  give  the  subject  a  dispassionate  con- 
sideration. 

From  the  tax  books  I  shall  take  a  few 
instances  as  specimens.  Let  it  not  be 
imagined  they  are  exceptions  to  general 
rules.  They  are  the  general  rules  them- 
selves. I  might  multiply  the  cases  one 
thousand  fold,  were  I  disposed  to  extend 
this  essay  to  a  great  length.  But  that  is 
not  my  object.  My  object  is  to  convince 
the  reader:  and  a  few  cases,  fairly  se- 
lected, will  answer  as  well  as  a  multi- 
tude. 


18 

A  respectable  citizen  of  North  ward,^ 
whose  property  is  chiefly  personal,  and 
at  least  150,000  dollars,  was  rated  for 
1805,  for  city,  county,  health  and  poor 
taxes,  fifteen  dollars  thirty  nine  cents. 
This  is  all  that  he  contributed  towards 
the  police  of  the  city,  and  for  the  security 
it  affords  to  this  large  property.  Twenty 
houses  in  the  square  in  which  I  live,  be- 
ginning with  Henry  Grossman's,  corner 
of  Fourth  and  Market-street,  and  ending 
with  John  Fries's,  corner  of  Third-street, 
which  are  worth  about  the  same  sum  of 
150,000  dollars,  paid,  for  the  same  year, 
seventeen  hundred  and  fifty-one  dollars, 
sixty  four  cents  !  what  a  contrast ! 

Let  those  who  have  raised  such  a  fu- 
rious outcry  against  the  inequality  of  the 


*  I  had  intended  to  give  this  gentleman's  name,  in  or- 
der to  bring  the  contrast  more  fully  before  the  reader.... 
but  I  have  allowed  myself  to  be  dissuaded  from  it  by  some 
friends,  vv^ho  judged  that  the  publication  of  the  name  would 
have  an  invidious  appearance,  and  might  give  offence. 
However,  if  any  doubt  is  entertained  on  the  subject,  I  will 
give  the  name  to  any  person  who  calls  upon  me.... and  fur- 
ther beg  leave  to  observe,  that  I  am  assured  the  gentleman 
is  actually  worth  400,000  dollars. 


19 


new  system,  seriously  and  candidly  re- 
flect upon  this  distribution  of  public  bur- 
dens, and  I  confidently  trust  that  they 
will  open  their  eyes  to  their  error,  and 
acknowledge  that  the  old  system  is  preg- 
nant with  more  oppression  than  the  most 
fertile  imagination  can  anticipate  from  the 
new  one,  ever  so  injudiciously  adminis- 
tered. 

Were  it  proper  or  necessary,  I  could 
produce  the  names  of  thirty  persons  in 
this  city,  who  are  worth  at  least  three 
millions  of  dollars,  and  yet  do  not  pay  as 
much  taxes  on  that  immense  sum,  as 
thirty  widows  whose  income  does  not 
exceed  three  thousand  dollars.  Here  I 
beseech  the  reader  to  pause.  Let  him 
consider  the  system  so  violently  defended, 
how  radically  unequal  it  is  in  its  opera- 
tion, and  how  incurable  its  defects  are.... 
and  then  let  nim  fairly  examine  the  objec- 
tions brought  forward  against  the  new 
one,  and  they  will  vanish  "  like  the  base- 
less fabric  of  a  vision,"  not  leaving  ''  a 
trace  behind." 


20 


The  plan  hitherto  pursued  is  truly  a 
curiosity.  It  has  the  very  singular  pro- 
perty of  not  being  grounded  upon  any 
known  principle  whatever.. ..and  is  really 
like  to  nothing  e'se  upon  this  earth. ...it  is 
a  perfect  sui  generis.  It  is  difficult  to  ex- 
plain or  comprehend  it.  I  shall  state  it 
as  clearly  as  in  my  power. 

For  whatever  sum  a  house  is  valued 
at  in  pounds,  the  same  number  of  dol- 
lars is  taken  by  the  assessors.  Then 
they  multiply  the  ground  rent  by  ten. 
This  latter  sum  they  deduct  from  the  re- 
duced value  of  the  house. ...and  they  then 
take  the  per  centage  on  the  ground  rent, 
multiplied  as  above,  and  on  the  estimate 
of  the  house  first  reduced  from  pounds 
to  dollars,  and  then  further  reduced  by 
the  subtraction  of  the  ground  rent  multi- 
plied as  above.  The  consequence  of  this 
is,  that  there  are  numerous  cases  in  which 
the  tax  upon  the  ground  rent  is  twice  as 
much  as  that  upon  the  house,  some  five 
times  as  much.. ..and  some  in  which,  from 
the  low  valuation  of  the  house,  and  the 


21 


multiplication  of  the  ground  rent,  nearly 
every  cent  of  the  tax  falls  upon  the  ow- 
ner of  the  latter,  and  the  owner  of  the 
former  escapes  almost  entirely  free. 

Reader,  when  I  give  you  an  account 
of  this  mystical  juggle,  you  will  imagine 
that  I  am  jesting  with  you.  You  will 
suppose  it  impossible  that  such  a  system, 
so  oppressive  and  unjust,  at  the  same 
time  so  truly  whimsical  and  irrational, 
could  have  ever  been  conceived,  far  less 
acted  upon  and  submitted  to  for  perhaps 
a  quarter  of  a  century,  in  an  enlightened 
city.  This  is  an  unfounded  supposition. 
A  much  more  plausible  one  would  be. ..that 
the  owners  of  ground  rents  never  could 
have  had  any  share  in  devising  this  sys- 
tem. 

But  let  us  lay  aside  supposition,  and 
come  to  plain  matter  of  fact. 

No.  79  High  street  pays  a  ground 
rent  of  160  dollars  per  annum. ...By  the 
assessors  it  has  been  valued  at  1,900/. 


22 

By  the  legerdemain  above  stated,  the 
1,900  pounds  become  1,900  dollars.  By 
another  stroke  of  Hocus  Pocus,  the  160 
dollars  become  1,600.  This  sum  of  1,600 
dollars  is  subtracted  from  the  1,900,  and 
leaves  a  balance  of  300  dollars,  on  which 
sum  alone  the  owner  of  the  house  pays 
tax,  while  the  owner  of  the  ground  rent 
pays  on  1,600. 

The  above  hovise  is  worth  at  least 
500  dollars  per  annum.  From  this  de- 
duct the  ground-rent  of  160  dollars,  and 
the  owner  derives  from  it  340  dollars. 
His  tax  however  is  only  seven  dollars 
38  cents,  while  the  owner  of  the  ground- 
rent  of  160  dollars  pays  thirty  nine  dol- 
lars 36  cents. 

No.  13  South  Third  street  has  been 
estimated  at  1,600/.  This,  secundum  ar- 
tem^  is  reduced  to  as  many  dollars.  The 
ground  rent  is  80  dollars,  which  multi- 
plied by  ten  becomes  800,  just  half  the 
amount  of  the  reduced  value  of  the  house- 
The  taxes  are  therefore  equal  on  each. 


23 


No.  43  Mulberry  street  is  estimated 
at  1,200/,  which  is  reduced  to  as  many 
dollars.  The  ground  rent  is  sixty-six  dol- 
lars and  67  cents,  which,  agreeably  to  our 
rule,  is  multiplied  to  667  dollars.  This 
leaves  a  balance  of  533  dollars,  on  which 
the  owner  of  the  house  pays  tax,  while 
the  owner  of  the  ground  rent  pays  on  667 
dollars. 

No.  9,  Church  alley,  has  been  esti- 
mated at  5000/. — The  ground-rent  is  236 
dollars.  The  former  sum  being  reduced 
to  an  equal  number  of  dollars,  and  the 
latter  multiplied  by  ten,  and  deducted  from 
the  5000  dollars,  leaves  the  house  to  pay 
tax  on  2640  dollars,  which  is  64  dollars  79 
cents.. ..and  the  ground-rent  pays  on  2360 
dollars,  which  is  58  dollars  and  24  cents. 

The  houses  No.  70,  and  No.  72,  south 
Front-street,  are  rented  for  200  dollars 
each.  The  taxes  are  5 1  dollars  on  both, 
that  is  12  1-2  per  cent. 

No.  268,  and  No.  270,  High-street,  are 


24 

rented  one  for  400  and  the  other  for  300 
dollars.  The  taxes  are  73  dollars  80  cents 
each,  above  20  per  cent. 

There  is  a  house  in  Thirteenth-street, 
near  George-street,  in  South  ward,  in  the 
tenure  of  J.  and  A.  Simpson,  which  is 
rented  for  75  dollars,  and  which  paid  43 
dollars  5  cents  tax  last  year. 

Mrs.  *****  a  respectable  widow, 
who  has  six  children  to  support,  owns  the 
ground-rent  of  No.  122,  Market-street, 
which  is  64  dollars  per  annum.  Her  taxes 
for  1805  were  15  dollars  74  cents,  that  is, 
within  a  mere  trifle  of  25  per  cent.  Thus 
the  city  very  kindly  allows  her  to  receive 
the  rent  for  three  years,  and  only  demands 
the  fourth  year's  produce  towards  paving, 
lighting,  watching,  &:c. — An  excellent  sys- 
tem truly.  It  is  not  the  more  equitable, 
that  the  lady  lives  in  Germantown. 

The  ground-rent  of  No.  124,  High- 
street  is  the  same  as  that  of  No.  122.  The 
taxes  are  likewise  the  same. 


25 


The  ground-rents  of  Nos.  116,  118, 
and  120,  High-street,  are  126  dollars. 
The  taxes  on  the  three  houses  are  31 
dollars  50  cents. 

Among  the  ruinous  consequences  of 
burdening  real  estate  with  nearly  all  the 
public  contributions,  it  has  almost  entirely 
arrested  the  building  of  houses  by  weal- 
thy capitalists.  I  am  informed  by  persons 
of  respectability,  that  nine-tenths  of  the 
houses  built  of  late  years  have  been 
erected  by  masons  and  carpenters,  mere- 
ly on  speculation,  or  with  a  view  to  sell 
them  as  soon  as  completed. 

I  am  tired  of  going  over  such  an  odi- 
ous system  of  inequality  and  oppression. 
What  renders  it  more  provoking  is  the 
H  cant  ofinequality  and  injustice,  with  which 

^m  the  new  system  is  assailed,  as  if  the  old 
I^B  one  had  the  slightest  pretensions  eithet 
^^V         to  equality  or  justice. 

L 


From  a  review  of  the  above  cases,  to- 
gether with  the  rules  upon  which  they  are 

D 


26 


founded,  it  appears  evident  that  the  oppres- 
sion and  i  ijustice  experienced  by  the  pro- 
prietors of  ground  rents,  very  far  exceeds 
e/en  that  experienced  by  the  proprietors  of 
houses. 

Abandoning  for  a  moment  the  consi- 
deration of  the  exemption  of  personal  pro- 
perty from  taxes,  it  is  impossible,  on  any 
principle  of  justice  or  common  sense,  to  as- 
sign an  adequate  reason  for  the  glaring  dis- 
tinction between  the  burdens  borne  by 
houses  and  ground-rents.  A  great  propor- 
tion of  the  latter  are  owned  by  widows 
and  orphans,  who  surely,  if  not  entitled 
to  any  favour  from  the  helplessness  of 
their  situation,  may  lay  a  very  fair  claim 
to  equal  justice.  Yet  from  a  full  view  of 
the  subject,  I  assert,  and  dare  a  full  in- 
vestigation, that  while  ground-rents  pay  be- 
tween 24  and  25  per  cent  per  annum,  the 
average  of  the  taxes  upon  the  rents  of 
houses,  is  not  above  15.  Therefore  even 
if  we  should  resolve  to  continue  the  exemp- 
tion of  personal  property  from  taxes,  we  are 
imperiously  called  upon  to  apply  a  remedy 


27 


to  the  grievances  of  the  owners  of  grounds 
rents. 

We  are  very  prone  to  boast  of  our  illu- 
mination, our  refinements,  and  our  improve- 
ments. And  in  some  points  of  view  the 
boast  is  not  a  vain  one.  But  on  the  subject 
now  under  discussion,  there  is  not  in  any 
part  of  Europe,  a  more  flagrant  system  of 
oppression,  or  one  that  is  more  completely 
void  of  even  the  semblance  of  justice  or  im- 
partiality. Its  deformity  very  far  indeed 
exceeds  the  worst  idea  I  had  formed  of  it 
when  I  began  this  investigation.  I  had,  it 
is  true,  heard  murmurs  sometimes  on  the 
subject.  But  having  never  been  on  the 
committee  of  ways  and  means  during  the 
three  years  that  I  have  been  in  Council,  and 
M^  the  principles  of  the  system  annually  re- 

^m  ported  by  that  committee  never  having  been 
^B  much  discussed,  I  had  not  the  most  distant 
^B  idea  how  indefensible  it  was.  The  necessi- 

H|  ty  of  increasing  the  taxes  this  year,  in  conse- 

^K  quence  of  the  purchase  of  Mr.  Roosevelt's 
^H         lease,  and  some  other  circumstances,  having 


23 


some  new  mode  of  raising  money,  the  prin- 
ciples of  the  old  plan  were  fully  developed, 
and  its  frightful  features  stood  forward  in 
all  the  glare  of  day.  Of  them  we  may  say 
with  the  poet,  that  they  were 

"  of  such  horrid  mien, 
"  As  to  be  hated,  needs  but  to  be  seen.'* 

The  committee  of  ways  and  means  ac- 
cordingly reported  an  ordinance,  the  object 
of  which  to  raise  52,000  dollars  upon  real, 
and  an  equal  sum  upon  personal  estate. 
See  Appendix  No.  7. 

To  the  enumeration  contained  in  the 
fourth  section  there  were  various  objections 
in  council  and  abroad.  Although  most 
unequivocally  attached  to  the  general  prin- 
ciple of  extending  taxation  to  personal  pro- 
perty within  reasonable  limits,  I  was  deci- 
dedly  opposed  to  the  plan  reported  by  the 
committee  of  ways  and  means.  My  ob- 
jections were  of  two  kinds.  First,  the  enu- 
meration did  not  comprize  a  number  of  ar- 
ticles which  were  unquestionably  as  suita* 
ble  objects  of  taxation  as  any  in  the  list,  and 


S9 

it  contained  some  which  I  judged  improper. 
And,  secondly,  as  there  could  be  no  mode 
of  compelling  the  citizens  to  give  informa- 
tion of  their  property,  many  would  give  no 
answers,  and  others  evasive  or  false  ones. 
Therefore,  as  in  all  such  cases,  which  would 
probably  be  very  numerous,  we  must  rely 
upon  the  discretion  and  honesty  of  the  as- 
sessors, I  thought  it  far  more  advisable  to 
rely  upon  that  discretion  and  honesty  in  all 
cases;  so  that  all  our  citizens  might  stand 
on  the  same  ground;  more  especially  as  that 
is  our  sole  reliance  for  the  just  assessment 
of  taxes  under  the  existing  order  of  things. 
The  assessors  are  duly  sworn  to  perform 
their  duty  conscientiously.  This  oath  is 
the  only  check  upon  them  in  the  whole  pro- 
cess of  their  assessments  at  present.  And 
I  cannot  see  such  a  formidable  list  of  dan* 
gers  in  extending  their  discretion,  and  de- 
pending  upon  their  fidelity,  a  little  further. 
Accordingly,  I  moved  an  amendment,  en- 
joining the  assessors  to  use  all  due  diligence 
to  estimate  to  the  best  of  their  opinion  and 
judgment,  the  personal  property  of  each  in- 
dividual citizen,  as  a  basis  to  apportion  their 


30 

taxes  respectively.  These  estimates,  in  every 
case  in  which  they  are  taken  in  other  cities, 
are  almost  always  far  below  the  real  amount. 
But  should  an  error  occur  on  the  other  side, 
an  appeal  would  be  provided,  and  afford  a 
remedy.^ 

The  amendment  was,  however,  reject- 
ed, and  I  found  myself  obliged,  though  with 
extreme  reluctance,  to  vote  against  the  bill 
as  reported  by  the  committee,  and  amended 
in  council. 

A  similar  amendment,  moved  in  com- 
mon council,  by  Mr.  Joseph  Read,  shared 
the  same  fate,  being  rejected  by  15  to  4. 

The  ordinance,  very  considerably  mo- 
dified, was  passed  by  the  select  council — 
but  totally  rejected  by  the  common  council. 


Before  I  take  my  leave  of  the  reader,  I 
wish  to  present  him  with  some  of  the  lead- 
ing features  of  the  present  system.  How 
far  they  deserve   the   commendation  and 


31 

xealous  support  it  meets  With,  let  the  pub- 
lic judge. 

1.  Personal  estate,  except  cows  and 
horses,  pays  no  tax. 

2.  Rents  of  houses  pay  a  tax  of  about 

15  percent.  •       % 

3.  Ground-rents  pay  about  25  percent 
taxes. 

4.  There  are  numerous  instances  of 
persons  worth  from  20  to  50,000  dollars, 
who  do  not  pay  as  much  taxes,  as  is  paid 
upon  a  ground-rent  of  from  50  to  100  dolls, 

5.  In  various  cases,  ground-rents  pay 
three  times  as  much  as  the  houses,  although 
the  rent  of  the  latter  is  twice  or  thrice  the 
amount  of  the  former. 

6.  The  drayman's  pair  of  horses  worth 
perhaps  100  dollars,  pay  the  same  tax  as 
the  gentleman's  pair,  worth  600. 


32 

7.  Cows  are*  taxed — but  not  pleasure 
or  other  carriages. 

Here  I  close  the  subject,  and  hope  and 
trust  that  I  have  established  the  point  I 
had  in  view,  which  was  to  prove  the  neces- 
sity of  a  new  mode  of  assessing  taxes,  on 
.       •  every  principle  of  reason,  justice  and  pro- 


POSTSCRIPT— il/arc/i  8. 

SINCE  the  preceding  observations  were 
hastily  thrown  together,  two  letters  have 
been  received  by  a  friend  of  mine,  one  from 
a  gentleman  in  New  York,  the  other  from 
a  gentleman  in  Baltimore,  (see  Appendix 
No.  5  and  6)  whereby  it  appears  that  in 
both  those  cities,  which  indubitably  are 
among  the  most  flourishing  in  the  United 
States,  the  system  of  taxing  personal  pro- 


S3 

perty,  that  is  so  much  vilified  and  censured 
here,  prevails,  and  is  found  to  answer  the 
purpose  unexceptionably.  It  equalizes  the 
burdens  of  the  citizens,  and  very  conside- 
rably  diminishes  the  rate  upon  real  estate. 

The  disproportion  between  the  taxes 
of  New  York  and  those  of  Philadelphia,  is 
enormously  great.  In  the  former  city,  the 
whole  of  the  taxes  for  city  and  county  pur- 
poses, do  not  average  50  cents  in  one  hun- 
dred dollars  upon  real  and  personal  estate. 
Whereas,  in  the  devoted  city  of  Philadel- 
phia, the  city  tax  alone  is  105  cents — the 
county  tax  35 — the  poor  tax  80,  and  the 
health  tax  26 — amounting  to  246  cents  in 
the  hundred  dollars — nearly  five  times  as 
much  as  in  New  York. 

The  same  system  prevails  in  Boston — 
but  I  have  been  given  to  understand,  has 
been  in  some  instances  carried  to  such  an 
intolerable  excess,  as  actually  to  expel  the 
monied  citizens  to  other  parts,  in  order  to 
avoid  the  oppression  they  experienced  at 
home.     But  the  abuse  of  a  good  principle 

£ 


34 


affords  no  argument  against  the  principle 
itself.  If  the  proper  authority  in  Boston 
chose  in  certain  cases  to  exceed  the  bounds 
of  propriety  and  justice,  it  does  not  follow, 
that  such  excesses  will  prevail  here — or 
that  if  they  do,  they  will  be  remediless. 
Should  the  councils  at  any  future  day  enact 
an  oppressive  system,  they  are  at  the  mer- 
cy of  their  fellow-citizens,  who  can,  and  no 
doubt  will,  remove  them  from  situations 
whereof  they  shall  have  proved  themselves 
unworthy. 

When  I  wrote  on  the  subject  of  the 
ground-rents,  page  22,  I  was  not  aware  of 
the  alteration  that  has  within  a  few  years 
taken  place.  The  taxes  upon  nineteen- 
twentieths  of  the  ground-rents,  were  by  all 
the  old  covenants  to  be  paid  by  the  ground 
landlords.  However,  since  the  vast  increase 
of  taxes  upon  ground-rents,  the  owners  of 
lots  have  adopted  a  new  plan,  whereby  they 
oblige  the  grantees  to  pay  all  the  taxes,  as 
well  on  the  ground  as  on  the  improvements. 
This  system  has  been  in  operation  for  six 
or  eight  years. 


APPENDIX. 


No.  I. 

Resolutions  offered  to  the  Select  Council  by  Mathew 
Carey,  on  the  21st  of  February,  carried  unanimously 
there,  but  non-concurred  in  the  Common  Council,  on 
the  ground  of  the  inexpediency  of  making  any  decla- 
ration of  these  abstract  principles. 

1.  Resolved^  That  the  burden  of  taxes  ought  to  be 
as  equally  and  impartially  laid  as  circumstances  will 
permit. 

2.  Resolved^  That  the  system  of  city  taxation,  hereto- 
fore pursued,  by  which  real  estate  has  borne  to  the 
amount  of  seven-eighths  of  the  whole  of  the  taxes,  is 
neither  equal  nor  impartial. 

3.  Resolved^  That  it  is  expedient,  proper,  aud  just, 
that  the  owners  of  personal  estate,  who  derive  an  equal 
benefit  from  the  police  of  the  city  with  the  owners  of  real 
estate,  should  contribute  a  due  proportion  of  the  expenses 
requisite  for  support  of  that  police. 

4.  Resolved^  That  the  difficulty  of  laying  that  portion 
of  the  public  contributions  to  be  borne  by  personal  estate, 
with  perfect  equality,  is  no  sufficient  reason  why  per- 
sonal estate  should  be  almost  wholly  exempt  from  taxes 
as  it  has  heretofore  been. 


No.  IL 


Resolutions  offered  to  the  Common  Council  by  Nathan 
Sellers,  Esq. 

1.  Resolved^  That  the  burden  of  taxes  ought  to  be  as 
equally  and  impartially  laid  as  circumstances  or  the  na- 
ture of  the  subject  will  permit. 


36 

2.  Resolved.  That  the  system  of  city  taxation  hereto- 
fore pursued,  by  which  real  estates  have  been  made  the 
chief  measure  or  data  from  which  to  proportion  or  ascer- 
tain the  amount  of  tax  each  citizen  should  pay,  is  the 
most  certain,  safe,  equal,  impartial  and  practicable  mode 
or  system  of  city  taxation  that  circumstances  or  the  na- 
ture of  the  subject  will  permit. 

3.  Resolved^  That  to  levy  taxes  on  specified  articles  of 
personal  property,  other  than  what  have  heretofore  been 
taxed  conformable  to  the  existing  laws  of  the  state,  and 
ordinances  of  the  city,  would  be  uncertain,  unequal,  and 
partial,  inasmuch  as  such  property  cannot  be  ascertained 
in  as  just  measure  and  proportion  as  the  nature  of  taxa- 
tion requires,  and  that  such  taxes  would  operate  to  the 
banishment,  or  secretion  from  use  and  operation,  much 
of  that  personal  property  winch  ought  to  be  in  free,  ac- 
tive and  unrestrained  circulation ;  being  that  which  prin- 
cipally gives  increase,  life  and  ehergy  to  a  commercial 
and  manufacturing  city,  or  hideed  any  city,  and  which  in 
its  nature  and  tendency  is  constantly  sustaining  real  estate, 
or,  embodying  itself  in  it,  where  it  becomes  a  safe  measurt 
of  taxation. 

4.  Resolved^  That  as  personal  property  is  in  a  great 
degree  the  life  and  energy  of  a  city,  being  that  wiiich 
principally  originates  and  subsists  it,  such  property  ought 
to  be  rather  invited  to  than  driven  from  the  city. 

5.  Resolved^  Thut  when  the  city  shall  deem  it  proper  to 
purchase  any  estate^  or  make  any  extra^  or  uncommon  im- 
provement for  the  general  advantage  of  the  city,  and 
which  may  be  worth  common  interest  on  the  cost,  taxes 
ought  not  to  be  levied  on  the  citizens  to  pay  the  princi- 
pal. That  the  fiurchase  or  imfirovement  ought  to  be  made 
by  a  permanent  funded  loan,  for  which  common  interest 
should  be  faithfully  paid  half-yearly,  until  the  projits 
arising  from  the  subject  zY«r/^  would  gradually  extinguish 
the  principal. 

6.  Resolved.,  That  the  purchase  of  N.  J.  Roosevelt's 
lease,  and  the  further  and  more  compleat  distribution  of 
Schuylkill  water,  are  not  objects  of  an  ordinary  and  co7n- 
mon  nature.,  and  that  the  same  ought  to  be  paid  for  by  a 
permanent  loan ;  more  especially  as  in  all  probability  the 
revenues  arising  and  which  will  hereafter  arise  from  the 
subject  itself  will  in  a  few  years  pay  not  only  the  interest, 


37 

but  if  necessary,  gradually  extinguish  the  principal ;  or 
may  be  applied  to  the  ordinary  and  common  purposes 
of  the  city,  in  mitigation  of  the  taxes. 

7.  Resolved^  That  a  moderate  funded  debt,  of  small 
transferable  shares,  in  a  commercial  and  manufacturing 
city,  is  a  public  advantage  to  a  greater  amount  than  the 
interest  payable  on  such  debt;  inasmuch  as  it  brings 
into  activity  and  use  many  small  sums  of  money,  which, 
without  such  funds,  would  lie  idle. ...that  it  adds  so  much 
as  the  amount  of  such  funded  debt  to  the  circulaiing  pro- 
perty of  the  city,  thereby  contributing  to  the  life,  pros- 
perity and  advantage  of  it;  and  that  it  chives  great  conve- 
nience to  many  citizens  who  cannot  follow  business,  and 
may  have  small  sums  to  spare  to  put  tlie  same  to  profi- 
table use. 

8.  Resolved^  That  if  the  interest  of  the  funded  debt  of 
the  city  continue  to  be,  as  it  always  ought  to  be,  faithfully 
and  punctually  paid,  it  will  enable  the  city  in  future  to 
command  any  object  which  it  may  be  for  the  interest 
and  advantage  of  the  city  to  possess,  without  resorting  to 
an  increased  rate  of  taxation. 


No.  III. 

Amount  of  City  tax  assessed  in  the  following  years,  viz. 

In  the  year  1801 J878,271  42 

In  the  year  1802 86,265  28 

In  the  year  1803 84,317  65 

In  the  year  1804 83,523  98 

In  the  year  1805 86,092  28 

Errors  and  Omissions  excepted. 

GEORGE  A.  BAKER, 

Treasurer  of  the  Corfioration. 
City  Treasurer's  OiEce, 
March  5ih,  1806. 


38 


No.  IV. 


Amount  of  Valuation  of  Real  estate,  and  Personal  rates, 
as  returned  by  the  Assessors  in  the  City  of  Philadel- 
phia, for  the  years  1804  1805  and  1806. 


1804. 

1805. 

1806.           , 

Wards. 

Valua- 

Personal 

Valua- 

Personal 

Valua- 

Persona 

tion. 

ra*:es 

tion. 

rates. 

tion. 

rates. 

Upper  Delaware 

4Di,.i32 

2-0  23 

439  478 

268  10 

434,970 

246  14 

North  Mulberry 

178  J 17 

108  96 

197,626 

118  03 

*197,616 

*118  03 

Lower  Delaware 

521,265 

243  32 

528,251 

263  82 

*528,251 

*263  82 

South  Mulberry 

390,887 

280  24 

424,080 

284  85 

^424,080 

*284  85 

High  Street 

721,793 

326  47 

745,536 

313  60 

742,521 

319  26 

North 

710,025 

350  79 

843,72: 

389  52 

828,625 

395  12 

Chesnut 

710,699 

228  35 

716,822 

223  87 

702,971 

231  75 

Middle 

480.348 

168  15 

544.872 

160  60 

547,271 

155  50 

Walnut 

671,051 

195  38 

622,854 

203  08 

622,684 

205  45 

South 

259,871 

160  87 

361,256 

168 

360  431 

158  25 

Dock 

499,362 

219  72 

528,635 

224  30 

509.275 

220  18 

Locust 

235,732 

168  60 

320,872 

314  31 

316,107 

235  66 

New  Market 

665.418 

337  08 

676.797 

439  69 

684  223 

382  95 

Cedar 

218,599 

140  86 

284,406 

175  49 

288  827 

173  03 

6,719,401 

3,199  02 

7,235,214 

3,447  987,125,692 

3,390  09 

Not  being  in  possession  of  the  Assessments  for  1806, 
on  those  wards  marked  *,  the  amount  of  last  year  are 
taken. 

Remarks The  personal  as  above,  have  been  multi- 
plied by  3  for  city  purposes,  the  residue  from  the  real 
estate  in  very  near  the  same  proportion  to  the  county  for 
three  years  past.  The  personal  is  about  an  eighth  part, 
amount  about  S  10,300  but  considering  that  a  great  pro- 
portion of  allowance  and  abatements  are  made  on  that 
part,  I  am  rather  inclined  to  say  that  the  personal  is  not 
more  than  a  9th  or  10th  part  of  the  whole.  The  centage 
of  1805,  was  S105  per  cent. 

Yours  respectfully, 

JOSEPH  KER. 

Wednesday,  Feb.  12th,  1806. 

George  A.  Baker,  Esq.  City  Treasurer. 


39 


No.  V. 

Extract  of  a  letter  from  a  gentleman  in  Baltimore^  dated 
March  5,  1806. 
My  Dear  Sir, 

When  I  assure  you  that  every  opportunity  which 
is  afforded  me  of  being  serviceable  to  my  friends,  gives 
me  the  greatest  pleasure,  and  that  you  are  among  those 
whom  I  delight  to  oblige,  I  trust  you  will  no  longer  offer 
apologies  when  you  have  any  occasion  for  my  services. 
I  had  hoped  that  I  should  have  been  able  to  have  answer- 
ed your  last  letter  by  the  return  of  post ;  but  I  found  it 
absolutely  required  some  lime  to  obtain  the  necessary  in- 
formation, to  answer  your  interrogatories  in  a  satisfactory 
manner.  You  may  depend  on  the  substantial  correct- 
ness of  the  answers  which  I  now  present  you  with,  as 
they  are  derived  from  the  most  authentic  source ;  I  flat- 
ter myself  they  are  sufficiently  comprehensive. 

Q.  l....What  is  the  amount  of  the  tax  raised  in  the  city 
of  Baltimore  for  corporation  or  city  purposes? 

./^....The  funds  of  the  city  corporation  are  chiefly  raised 
by  indirect  taxation,  which  is  scarcely  felt  by  the  citizens, 
and  their  annual  amount  is  uncertain.  The  disbursements 
for  all  city  purposes  amount  to  about  jg 70,000  fier  ann. 
which  may  be  stated  in  answer  to  the  first  question,  as 
about  the  annual  amount  raised  by  all  the  different  modes 
of  taxation. 

Q.  2 In  what  way  is  the  tax  raised,  whether  from 

real  or  personal  estates,  or  persons,  or  from  all  ? 

A The  city  taxes  are  raised  on  real  and  personal 

property  limited  to  \5s.  on  the  100/.  on  carriages  of  every 
description  and  horses ;  on  tavern  licences  in  addition  to 
the  state  tax ;  on  market  rents  and  stall  licences ;  billiard 
licences,  and  licences  for  theatrical  and  other  public  ex- 
hibitions; on  auctioneers'  licences;  on  auction  duties; 
on  licences  of  hacks,  carts,  drays  and  waggons ;  on  ton- 
nage and  wharfage ;  on  the  city  seal ;  on  dogs ;  on  fines 
and  forfeitures ;  on  storage  of  gunpowder ;  on  licences 
for  certain  city  inspectors  of  flour,  &c.  on  the  amount 
proposed  to  be  raised  by  lotteries  within  the  city  and  pre- 
cincts ;  on  paving  streets  and  erecting  pumps,  paid  by 
those  immediately  benefited. 


40 

Q.  3 What  is  the  amount  of  the  sum  raised  on 

each  ? 

^ On  account  of  the  peculiar  nature  of  these  taxes, 

the  amount  annually  raised  on  each  is  uncertain. 

Tne  tax  of  1 5s.  on  the  100/.  gives  a  gross  amount  of 
about  SI 6,000. 

Carriage  and  horse  tax  g  1 ,600. 

Tavern  licences,  over  and  above  state  tax,  each  5/. 

Stall  licences,  over  and  above  stall-rent,  ^5. 

Billiard  licence,  8300. 

Theatrical  licence,  each  night,  ^8. 

Concert  licence,  each  night,  ^5. 

Rope  dancing,  Sec  per  week,  S10« 

Circus  licence,  each  night,  ^5. 

All  other  exhibitions,  per  night,  gS. 

Auctioneers'  licence, /^e?'  annum  %750. 

Auction  duties  on  amount  of  sales,  1  fier  cent. 

Hack  licences,  fier  ann.  ^3. 

Cart  drawn  by  3  or  more  horses,  %S, 

Do.        do.        2  horses,  S3. 

Do.        do.        1  horse,  ^2. 

Waggon  licences,  4  or  more  horses,  jglO. 

Do.  do.         3  horses,  ^2. 

Tonnage  and  wharfage  Jier  arm.  about  g6,500. 

City  seal,  each  seal,  ^  1 . 

Dogs,  male  ^2.  female  S3. 

Storage  of  gunpowder,  about  §1,600. 

Inspectors  of  flour,  licences,  each  ^500. 

Do.  of  fish  and  salted  provisions,  SIOO. 

Superintendunts  of  Sweeps,  ^50. 

Lotteries,  6  per  cent,  on  the  amount  proposed  to  be 
raised. 

Paving  tax,  this  is  exclusively  borne  by  those  persons 
before  wiiose  property  the  pavement  is  made. 

New  pumps,  paid  by  tnose  residing  in  the  vicinity  of 
the  new  pump. 

Q.  4 What  species  of  personal  estate  is  taxed? 

A Ail  kinds  of  personal  property  is  taxed  15s.  in  the 

100/.  except  hank  and  United  States  stock. 

Q.  5 What  is  the  mode  of  assessment?  Is  the  pro-' 

perty  valued  ?  If  so,  by  whom,  and  under  what  regul** 
tions  ?  How  is  the  amount  fixed  ? 


41 

J By  charter  the  corporation  may  pass  laws  to  assess 

property ;  but  heretofore  they  have  taken  the  assessment 
frOTi  the  books  of  the  county  assessment  which  is  mude 
under  the  authority  of  a  state  law.  Assessors  are  appoint- 
ed by  both  branches  of  the  City  Council,  who  have  al- 
ways valued  the  property  at  about  one-sixth  its  fair  value 
for  cash  ;  by  this  regulation  the  city  tax  of  15s.  amounts 
to  an  actual  tax  of  about  3s.  in  the  100/. 

Q.  6 Is  there  a  distinct  tax  on  carriages,  and  what 

sum  on  each  ? 

^ Every  four-wheeled  carriage  pays  a  tax  fier  ann. 

of  30s.  every  two-wheeled  carriage  1 5s.  The  hacks  pay 
this  30s.  tax  in  addition  to  the  ^3  they  pay  yearly  for 
their  licences. 

The  15s.  tax,  the  carriage  and  horse-tax,  the  paving 
and  pump  tax,  are  all  collected  by  one  collector,  and  paid 
over  to  the  register  ;  who  likewise  receives  all  other 
monies  for  licences,  &c.  which  are  by  him  disbursed 
upon  the  orders  of  the  mayor. 


No.  VI. 

JExtract  of  a  letter  from  a  gentleman  in  JSTew  York^  dated 
March  6,  1806. 

"  Our  taxes  are  on  personal  and  real  property  alone. 
The  latter,  from  the  value  of  rents,  is  very  correctly  as- 
certained; the  former  is  by  estimation.  According  to  char- 
ter, two  assessors  in  each  ward  are  elected  annually,  dis- 
creet citizens,  who  discharge  this  important  trust.  The 
aggregate  tax,  which  is  the  same  for  the  current  as  last 
year,  obtained  by  an  annual  act  of  the  legislature,  found- 
ed on  an  exhibit  of  the  Common  Council  of  the  public 
exigencies,  is  apportioned  by  the  aldermen  of  the  several 
wards,  who  of  course  contend  to  favour  their  respective 
constituents.  A  difference  of  apportionments  exists  be- 
tween the  seven  first  wards  and  the  eighth  and  ninth, 
the  inhabitants  of  which  pay  less,  not  being  provided 
with  lamps  and  watch.     We  have  no  tax  on  carriages. 

The  public  burdens  arise  from  lamps,  watch,  alms- 
house, pumps  and  wells,  public  repairs  of  the  roads,  pav- 

F 


42      ' 

ing  intersections  of  streets,  and  improvements  of  various 
kinds:  our  tax  falls  short  of  these  objects:  what  is  called 
city  expenditure  amounts  to  150,000  dollars  per  annifm. 
The  difference  is  made  up  from  our  city  revenue,  arising 
from  a  participation  with  the  mayor  in  market  fees  and  ta- 
vern licenses,  from  wharfage,  ferries,  rents,  quitrents,  and 
leases  of  corporation  lands,  which  last  sums  are  exclu- 
sively reserved  to  conduct  public  works;  for  instance  our 
new  city  hall,  that  requires  about  40,000  dollars  per  an- 
num. Streets  are  paved  and  repaired  at  the  expense  of 
the  owners  of  houses  and  lots ;  the  roads  by  public  tax. 
The  expenses  of  the  board  of  health  come  out  of  the  ge- 
neral tax.  Our  system  of  taxation  is  susceptible  of  im- 
provement :  streets  ought  to  be  repaired  by  a  tax  on  car* 
riages." 


No.  vn. 

Draft  of  an  Ordinance^  to  Assess^  Lruy^  and  Collect  a  Tax 
on  Peronal  Estate^  refiorted  .by  the  Committee  of  Ways 
and  Means ^  passed  with  many  amendments  m  the  Select 
Council^  but  rejected  in  Common  Council, 

WHEREAS  the  present  mode  of  assessing  the  per- 
sonal tax  within  the  City  of  Philadelphia,  is  unequal  in 
its  operation,  in  as  much  as  it  imposes  a  tax  on  certain 
Specified  property,  the  possession  of  which  is  essentially 
necessary,  particularly  to  the  most  industrious  and  poorer 
class  of  citizens  and  exempts  from  taxation,  articles  of 
luxury  and  that  species  of  property  usually  possessed 
by  the  most  wealthy ;  and  whereas  by  the  present  mode 
of  assessment,  an  unequal  proportion  of  taxes  is  levied 
on  real  estate,  the  improvements  of  the  city  thereby  re- 
tarded, and  encouragement  given  to  the  employment  of 
capital  in  the  acquisition  of  property  of  a  nature  not  so 
well  calculated  to  promote  the  substantial  interest  of  so- 
ciety :  For  remedy  thereof, 

Section  I.  Be  it  ordained  and  enacted  by  the  citizens 
of  Philadelphia  in  Select  and  Common  Council  assem- 
bled, and  it  is  hereby  enacted  by  the  authority  of  the 


ft 


43 

same,  That  the  Mayor  of  the  said  city  be  and  he  is  here- 
by authorized  and  required  to  appoint  on  or  before  the 
first  Monday  of  March  next,  and  on  or  before  the  same 
day  in  every  year  thereafter,  fourteen 

qualified  freeholders  to  be  assessors  for  the  term  of  one 
year,  to  do  and  perform  the  several  duties  enjoined  and 
required  of  them  by  tliis  ordinance :  and  in  case  a  vacan- 
cy shall  happen  by  death,  inability,  refusal,  or  neglect  to 
serve,  the  Mayor  is  hereby  authorized  and  required  to 
supply  the  same. 

Sect.  II.  Be  it  further  ordained  and  enacted  b0the 
authority  aforesaid.  That  the  said  assessors,  the  city  trea- 
surer and  commissioners,  before  they  enter  on  the  duties 
required  of  them  by  this  ordinance,  shall  take  and  sub- 
scribe before  the  Mayor  or  any  alderman  of  the  city,  the 
following  oath  or  affirmation,  viz.  I,  A.  B.  do  swear  (or 
affirm,  as  the  case  may  be)  that  I  will  faithfully  and  im- 
partially perform  the  several  duties  enjoined  upon  and 
required  of  me  by  the  ordinance  of  the  Select  and  Com- 
mon Councils  of  the  city  of  Philadelphia,  entitled  "  An 
Ordinance  to  assess,  levy,  and  collect  a  personal  Tax. 

Sect.  III.  Be  it  further  ordained  and  enacted  by  the 
authority  aforesaid.  That  the  treasurer  of  the  city  of  Phi- 
ladelphia for  the  time  being,  be  and  he  is  hereby  autho- 
rized and  required  on  or  before  the  first  Monday  of  April 
next,  and  on  or  before  the  same  day  in  each  and  every 
year  thereafter,  to  issue  precepts  under  his  hand  and  seal 
directed  to  the  several  assessors  aforesaid,requiring  them 
within  the  time  and  in  such  manner  as  he  shall  direct,  to 
execute  and  perfoiTn  in  the  wards  or  districts  to  be  as- 
signed and  allotted  to  them  respectively  by  the  precept 
aforesaid,  all  and  every  the  duties  herein  after  men- 
tioned. 

Sect.  IV.  Be  it  further  ordained  and  enacted  by  the 
authority  aforesaid.  That  the  assessors  on  receipt  of  the 
precept  issued  agreeably  to  the  3d  section  of  this  ordi- 
nance, shall  proceed  to  take  an  account  of  all  the  names 
and  surnames  in  alphabetical  order  or  otherwise,  as  the 
treasurer  shall  direct,  of  all  taxable  inhabitants  within 
their  wards  or  districts  respectively,  and  of  the  following 
enumerated  articles  which  are  hereby  made  taxable,  viz. 
All  wrought  plate,  merchandize,  household  furniture, 
stock  of  all  descriptions,  bonds  and  mortgages,  coaches, 


44 

chariots,  phsctons,  chaises,  riding  chairs,  other  carriages 
and  horses  kept  by  any  person  for  his  or  her  own  use, 
for  the  purposes  of  travelling  or  pleasure,  and  all  offices 
and  posts  of  profit,  trades,  occupations  and  professions 
(ministers  of  the  gospel  of  every  denomination,  mecha^ 
nics,  manufacturers  and  school-mastees  •  only  excepted) 
and  when  the  said  enumeration  shall  be  made  as  afore- 
said, the  assessors,  together  with  the  .treasurer  and  the 
city  commissioners,  shall  meet  together  at  such  time  and 
place  as  the  treasurer  shall  appoint,  and  proceed  to  value 
the^pforesaid  property  according  the  best  of  their  ability 
and  judgment  for  what  they  think  it  will  bona  fide  sell 
for  m  ready  money,  and  at  their  discretion  rate  all  ofiices, 
occupations  and  professions  (except  as  is  herein  before  ex- 
cepted) having  due  regard  to  the  profits  arising  from  the 
same,  and  estimate  the  income  of  all  persons  who  do  not 
follow  any  trade,  occupation  or  piofession. 

Sect.  V.  And  be  it  further  ordained  and  enacted  by  the 
authority  aforesaid,  That  after  the  said  enumeration  and 
estimate  is  compleated,  the  treasurer  and  commissioners, 
or  a  majority  of  them,  the  treasurer  being  one,  shall  meet 
together  at  such  time  and  place  as  he  shall  appoint,  and 
then  and  there  equally  and  impartially  assess  themselves 
and  every  other  person  rateable  as  aforesaid,  according  to 
the  true  intent  and  meaning  of  this  ordinance,  having  due 
regard  to  widows  and  to  such  as  are  poor  and  have  charge 
of  children.  Provided  nevertheless,  that  household  furni- 
ture in  any  one  house  shall  not  be  assessed,  unless  the 
valuation  thereof  exceed  the  sum  of  ^  800 ;  and  as  soon 
as  the  said  assessment  is  compleated  and  return  thereof 
made  to  the  treasurer,  he  shall  cause  written  or  printed 
notices  to  be  given  to  each  taxable  inhabitant,  of  the  a- 
mount  of  the  sum  he  stands  rated  for,  together  with  the 
amount  of  his  or  her  tax,  and  the  time  when,  and  the 
place  where  an  appeal  will  be  held,  which  notice  shall  be 
given  at  least  five  days  before  such  appeal,  at  which  ap- 
peal the  said  treasurer, commissioners,  and  assessors  shall 
attend  and  hear  all  persons  who  shall  apply  for  redress, 
and  grant  such  relief  as  to  them  shall  appear  just  and 
.reasonable. 

Sect.  VI.  And  be  it  further  ordained  and  enacted  by 
the  authority  aforesaid.  That  an  additional  tax  of  §200 
per  annum  be,  and  the  same  is  hereby  imposed  on  all 


45 

articles  whatsoever  used  in  theatrical  entertainments,  and 
contained  in  any  one  building,  appropriated  for  that  pur- 
pose ;  and  an  additional  tax  of  S50  per  annum  on  all  ar- 
ticles used  at  any  public  show  or  exhibition,  for  which 
payment  is  required  from  those  who  view  the  same  ; 
which  said  last'i»entioned  taxes  shall  be  collected  by  the 
city  treasurer,  who  is  hereby  authorized  and  required  to 
issue  his  warrant  to  any  constable  or  collector  of  taxes 
for  the  purpose  of  collecting  and  levying  tlie  same,  at 
such  time  and  in  such  manner  as  other  city  taxes  are  col- 
iJlf'  lected  and  levied. 

Sect.  VII.  And  be  it  further  ordained  and  enacted  by 
the  authority  aforesaid.  That  the  city  treasurer  be  ^nd 
he  is  hereby  authorized  to  take  charge  of  the  books  of 
assessment,  and  to  cause  duplicate  lists  of  such  assess- 
ment to  be  made  out  and  delivered,  and  with  the  same  to 
issue  his  warrant  to  such  proper  persons  as  shall  be  wil- 
ling to  collect  the  said  taxes,  and  who  shall  produce  the 
best  security  for  the  faithful  performance  of  their  duty  : 
and  the  said  collectors  after  they  have  received  the  du- 
plicate list  of  taxes  aforesaid,  shall  forthwith  demand  of 
and  from  every  person  in  such  duplicate  named,  the 
sum  wherewith  such  person  stands  charged  :  and  if  any 
person  shall  neglect  or  refuse  to  make  payment  within 
thirty  days  from  the  time  of  such  demand,  it  shall  be  the 
duty  of  the  said  collector,  and  he  is  hereby  authorized 
and  required  to  levy  the  said  tax  in  the  manner  the 
county  tax  is  levied,  or  at  the'option  of  the  said  collector 
to  report  to  the  Mayor  or  Recorder,  the  names  of  any 
person  or  persons  delinquent  that  have  not  paid  the  sums 
assessed  upon  them  or  their  estates,  whereupon  the 
Mayor  or  Recorder  shall  issue  his  warrant  under  his 
hand  and  seal,  directed  to  any  constable,  authorizing  and 
requiring  him  to  collect,  levy  and  receive  from  the  per- 
sons assessed  and  who  shall  be  delinquent  in  manner 
aforesaid,  the  sum  of  money  mentioned  in  the  said  war- 
rant, and  to  pay  the  same  to  the  said  collector  ;  and  the 
said  collector  and  constable  shall  have  the  same  power 
and  authority,  by  virtue  of  the  warrants  aforesaid,  that 
the  collectors  of  the  city  tax  have  and  possess  by  virtue 
of  an  ordinance,  entitled,  An  ordinance  prescribing  the 
duties  of  the  collectors  of  taxes,  passed  the  ninth  day  of 
March,  in  the  year  one  thousand  seven  hundred  and 


•  4 


46 

ninety -seven  ;  and  for  the  collection  of  taxes  hereby  im- 
posed, shall  proceed  in  the  manner  directed  by  said  ordi- 
nance, and  shall  do  and  perform  all  and  singular  the  du- 
ties required  of  the  collectors  of  taxes  by  the  ordinance 
aforesaid  under  and  subject  to  the  penalties' imposed  by 
the  Same. 

Sett.  VIII.  And  be  it  further  ordained  and  enacted  by 
the  authority  aforesaid,  That  if  any  of  the  said  taxes 
shall  not  be  collected  and  paid  to  the  treasurer  by  the 
collectors  within  nuje  months  after  the  duplicate  lists 
shall  have  been  delivered  to  them,  each  and  every  of  the 
collectors,  and  his  or  their  respective  securities,  shall  be 
answerable  for  the  sum  in  their  respective  duplicates 
mentioned,  unless  the  said  collectors  shall  make  it  ap- 
pear to  the  satisfaction  of  the  treasurer,  that  the  persons 
charged  were  not  to  be  found,  or  were  by  poverty  unable 
to  pay  the  same. 

Sect.  IX.  And  be  it  further  ordained  and  enacted  by 
the  authority  aforesaid.  That  so  much  of  the  first  section 
of  the  ordinance  entitled  an  ordinance,  prescribing  the 
duties  of  the  collectors  of  taxes  as  directs  the  collectors  to 
make  oath  or  affirmation  before  the  Mayor  or  Recorder, 
of  tiie  names  of  delinquents  previous  to  the  warrant  be- 
ing issued  to  levy  the  taxes  assessed,  be,  and  the  same  is 
hereby  repealed,  and  the  warrant  directed  by  the  said  or- 
dinance shall  be  issued  by  the  city  commissioners  and 
delivered  to  the  respective  collectors  with  their  duplicates. 
Sect.  X.  And  be  it  further  ordained  and  enacted  by  the 
authority  aforesaid.  That  the  collectors  of  the  tax  hereby 
imposed  shall  be  allowed  such  compensation  for  their 
trouble  and  service  in  collecting  and  paying  the  same  over 
to  the  treasurer  as  shall  be  agreed  upon  between  him  and 
them,  and  each  of  the  said  collectors  shall  before  he  en- 
ters on  the  duties  of  his  office  give  bond  in  the  manner 
prescribed  by  tlie  third  section  of  the  ordinance  aforesaid. 


No.  vni. 

Common  Council^  Philadelfihiay  Feb,  27th,  1806. 
A  message  was  received  from  the  Select  Council  with 
an  ordinance,  entitled,  «An  Ordinance  to  assess,  levy, 


m 


4X, 

and  collect  a  Tax  on  Personal  Estate,**  for  concurrence, 
which  was  taken  up  by  sections. 

Mr.  Reed  offered  the  following  amendment  to  the 
fourth  section,  after  the  word  "  respectively,"  in  the  se- 
venth line,  "  and  use  all  possible  diligence  to  ascertain  to 
the  best  of  their  opinion  and  judgment,  the  gross  value 
of  the  personal  estate  of  each  individual ;  and,  at  their 
discretion,  rate  all  offices  and  posts  of  profit,  trades,  occu- 
pations and  professions,  (ministers  of  the  gospel  of  every 
V  denomination,   mechanics,  manufacturers,   and  school- 

masters only  excepted)  having  due  regard  to  the  profits 
arising  from  the  same,"  strike  out  the  remaining  part 
of  the  section. 

The  yeas  and  nays  were  called  for  on  the  amendment. 

The  yeas  were  Messrs.  Helmuth,  Hunter,  Reed,  and 
Wetherill. — 4. 

The  nays  were  Messrs.  Coxe,  Cuthbert,  Eyre,  Gor- 
don, Hafelett,  Kugler,  Levy,  M^Fadden,  M^Ilhenny, 
Paxon,  Price,  Rehn,  Rush,  Sellers  and  Vanuxem.— 15. 


PRINTED  BY  ROBERT  CARR. 


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